Capital Gains and Losses |
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2d Cir 5th Cir 83d Cong acquisition adjusted gross income aff'd alternative tax apply bad debt basis bond capital asset held capital gain treatment carryover Comm'r computation corporation depreciable property determining discussion exceed excess fair market value futures contract gain or loss gains and losses gross income Helvering holder holding period begins includes infra Internal Revenue Code inventory investor involuntary conversion lease long-term capital gain loss results monograph mortgage mortgagor number of days option ordinary course ordinary income ordinary taxable income original-issue discount partnership interest payment Practising Law Institute primarily for sale prior property acquired provisions real estate real property realized redemption regulations remainderman rule sale or exchange sale to customers Section seller selling short sale short-term capital loss six months sold subchapter supra T.C. Memo Tax Court taxation taxpayer tion trade or business transactions transfer treated Trust Wash sales